Hanifah Muzhaffirah, Siti Salamah, Winda Rosa Permatasari, Mohamad Zulman Hakim, Dirvi Surya Abbas, & Kimsen. (2025). PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 3(1), 404–415. https://doi.org/10.61990/ijamesc.v3i1.431